{
    "id": "FUN-009",
    "category": "FUN",
    "title": "淨利潤到經營現金流橋接",
    "question": "帳面盈利為何沒有變成相同金額的現金？",
    "chart": "waterfall",
    "metric": "經營現金流橋接（呈報貨幣百萬）",
    "secondary": "應計差額（百萬）",
    "x": "橋接項目",
    "y": "呈報貨幣百萬",
    "panels": [
        "利潤轉現金瀑布",
        "非現金項",
        "營運資金貢獻"
    ],
    "filters": [
        "股票 / 交易所",
        "年度 / 季度",
        "呈報幣種"
    ],
    "apis": [
        "FUND"
    ],
    "calculation": "由 Cash_Flow.netIncome 加可辨識 depreciation、stockBasedCompensation、營運資金變動；以 OCF 減已展示項形成其他調整，避免重複列 otherNonCashItems。",
    "caveat": "otherNonCashItems 可能已含股份薪酬；需要科目映射排除重疊。；預覽數值全為合成示例，非即時行情。非美股及港股欄位、歷史深度按股票實際覆蓋。",
    "data_class": "衍生",
    "complexity": "高",
    "audience": "進階",
    "reach": 9,
    "frequency": 7,
    "decision": 10,
    "clarity": 9,
    "sample_labels": [
        "淨利潤",
        "折舊",
        "股份薪酬",
        "營運資金",
        "其他調整",
        "經營現金流"
    ],
    "cadence": "新財報入庫後重算；每週檢查資料修訂",
    "category_name": "財務報表",
    "score": 86.5,
    "requires_user_input": false,
    "requires_extra_plan": false,
    "source_urls": [
        "https://eodhd.com/financial-apis/stock-etfs-fundamental-data-feeds"
    ],
    "rank": 177,
    "stage": "P1",
    "svg_file": "mockups/0177-FUN-009.svg",
    "demo_fingerprint": "f120ebcb294b713a",
    "collection": "catalogue",
    "sample_annotation": {
        "sample": true,
        "as_of": "2026-10-16",
        "notice": "Charts and tables for this report are generated, deterministic synthetic sample observations for educational layout and unit demonstration only. No provider, market data or analysis engine is called, and nothing here is a statement about real securities.",
        "notice_zh": "此報告的圖表與數據為確定性生成的合成示例數據，僅供教育及版面展示；並無連接任何資料供應商或實際分析引擎，不代表任何真實證券的表現。",
        "default_filters": {
            "symbol": "0700.HK",
            "period": "1Y",
            "benchmark": "HSI"
        },
        "filters": {
            "symbol": [
                "0700.HK",
                "0005.HK",
                "AAPL.US",
                "MSFT.US",
                "SPY.US",
                "BTC-USD.CC"
            ],
            "period": [
                "1Y",
                "3Y",
                "5Y"
            ],
            "benchmark": [
                "HSI",
                "SPX",
                "BTC"
            ]
        },
        "library": {
            "version": "2026-10-19",
            "source": "https://chatgpt.com/share/6ad67223-c610-83e8-adb2-33aaf792e584",
            "sample": true
        }
    }
}